Help 2-NDFL / 13.02.2021

Tax period under the simplified taxation system. What is the simplified taxation system for individual entrepreneurs. Features of the STS "Income" and the STS "Income minus expenses"

All Russian entrepreneurs, as well as foreign enterprises doing business in Russia, are required to pay income tax to the treasury of our country. Insofar as the calculation of the tax for entrepreneurs is a rather complicated procedure, given that several types of tax need to be calculated for one entrepreneur, recently, namely since 2002, some enterprises can switch to the simplified tax system, which greatly simplifies the taxation procedure. Consider what a simplified tax system is for an individual entrepreneur in simple words how the abbreviation stands and how it is calculated.

Decryption

STS is a simplified taxation system. For an ordinary person, this abbreviation means little, but the system makes it much easier for entrepreneurs. The name of this system speaks for itself, that is, in fact, one tax replaces several, namely income tax, value added tax and others.

Only representatives of small and medium-sized businesses can use this taxation system, large entrepreneurs cannot use it. Thanks to the simplified tax system, novice businessmen can significantly save money on tax payments.

Please note that under the simplified tax system, entrepreneurs pay only one tax.

How to switch to the simplified tax system

So, only entrepreneurs who meet certain conditions can apply the simplified taxation system. First, the profit of the enterprise for one reporting period, namely, in one year, should not exceed 120 million rubles (from 2017). Secondly, the staff of the enterprise should not exceed 100 people.

All individual entrepreneurs can switch to the simplified tax system. And this can be done as follows, first you need to submit an application to tax office at the place of registration of the organization. The deadline for submitting an application is from October 1 to November 30 of the current year, new system taxation will be valid for the next reporting period.

Please note that the decision to transfer to the simplified tax system is made tax authority, therefore, the application must indicate the profit from entrepreneurial activity for 9 months, that is, for the period from the beginning of the year to the moment of filing the application and the number of full-time employees.

Rates and calculation examples

For a taxpayer making payments under the simplified tax system, there are two tax rates:

6% applies to the total profit of the company without deducting costs, this is if the costs do not exceed 60% of the total profit;
15% applies to income less expense when production costs exceed 60% of revenue.

Now let's figure out what is considered the income of an individual entrepreneur on the simplified tax system. After all, only business profits are taxed, so it is very important to know what kind of income is taken into account when calculating the tax. So, when calculating the tax under the simplified system, all profits from entrepreneurial activities are taken into account, for example, proceeds from the sale of goods or services, proceeds from the lease of real estate or equipment, as well as other sources of income, including from profits from the issuance of loans under interest. Even the profit of an enterprise in the form of property is taxed according to the simplified tax system. In other words, any income that is recorded on the balance sheet of the enterprise.

There is a list of incomes that are not taken into account when forming tax base:

Income of an individual entrepreneur outside the scope of his entrepreneurial activity, for example, income from the sale of property that is in personal use and is not the property of the enterprise.
Borrowed funds of an enterprise, for example, an entrepreneur needed a loan, and he received it in the form Money or property, this is not the profit of the enterprise, but obligations to the creditor, respectively, there is no need to pay tax for it.
Deposit rate. There is one nuance here, for example, the company issued a loan at interest, from the profit from the payment of interest by the borrower, he must pay tax, but from interest rate the refinancing rate and another 5 percent are deducted.
Collateral and prepayment, if a deposit or a collateral from a counterparty is received in the company's budget, then this is not considered profit, but only security, after the transaction and full payment, the funds will already be considered the entrepreneur's proceeds.
Subsidies received from the state are also not included in the formation of the tax base.

Please note that detailed information can be found in the Tax Code of the Russian Federation Chapter 26.2.

How tax is calculated

So let's look at specific examples how the simplified code for individual entrepreneurs is calculated. By the way, it should be noted that when switching to STS entrepreneur has the right to choose at what rate he will pay tax, or, more precisely, from what amount he will be deducted, from net profit or total income... Let's consider both options.

Income and expenses when calculating the simplified tax system: an example

Example

An individual entrepreneur received income in the amount of 580 thousand rubles, his expenses amounted to 320 thousand rubles. How the tax is calculated:

580,000-6% = 34,800 rubles;
580,000 - 320,000 = 260,000 rubles, 260,000 - 15% = 39,000 rubles.

In general, each businessman will have to independently decide at what rate it will be more profitable for him to pay tax; from this example, it is obvious that 6% of revenue is more profitable than 15% of net profit.

Thus, what is a simplified taxation system for individual entrepreneurs? This is a system for small and medium-sized businesses in our country, which reduces tax burden and greatly simplifies the work of accountants. By the way, this tax must be paid once a year, no later than April 30 for the past period.

The simplified taxation system (simplified taxation system, simplified taxation system, simplified taxation system) is one of six taxation regimes that can be applied on the territory of the Russian Federation. The USN refers to the so-called special taxation regimes, which provide for a reduced tax rate and a simplified procedure for tax and accounting.

What is simplified taxation system

USNO is special treatment taxation voluntarily applied on the territory of Russia, as legal entities and individual entrepreneurs. A feature of this taxation system (hereinafter n / a) is simplified tax and accounting, as well as the replacement of basic taxes traditional system n / a one - one.

pros

The ability to take into account paid insurance premiums when calculating payments under the simplified taxation system.

At the same time, contributions paid in earlier quarters can be taken into account on the STS when calculating the advance, since the advance payments and tax are considered an accrual total from the beginning of the year. On UTII, you can take into account insurance premiums paid only in the quarter for which the tax is calculated, and in the patent system, n / a fees are not taken into account at all when calculating the value of the patent.

Application throughout the territory of the Russian Federation, in relation to practically all types of activities;

As well as the general regime of n / a, the simplified procedure is applied to all types of taxpayer's activities, and not to individual ones, such as imputation or patent. Also, the use of the simplified tax system is not geographically limited, in contrast to the UTII, which is prohibited for use in a number of regions (for example, in Moscow) and the taxation tax, which is also not established in all regions and not for all types of activity.

The advance payment or tax is paid based on the availability of the taxable base (income or the difference between income and expenses);

The tax is paid on the basis of the actual profit and, accordingly, if there is no income at all, then the tax does not need to be paid, in contrast to UTII, where tax is paid on imputed income or a patent, which is also acquired on the basis of imputed income, not actual income.

The possibility of applying tax holidays for the first time registered individual entrepreneurs for certain types of activities;

Simplified, as well as IP on a patent, can apply tax holidays in the first two years after registration for certain activities. For entrepreneurs on imputation and the traditional regime, such benefits for taxpayers are not provided.

Submission of reports once a year;

In contrast to the general and imputed regime, where reporting is submitted once a quarter or month (VAT, profit tax, UTII), a simplified tax return must be submitted once a year. But, on the patent, reporting is not submitted at all.

The rate for the n / a facility can be significantly (down to zero) reduced by the regional authorities;

Regional authorities can reduce the rate on the “income” object from 6% to 1%, and the rate on the “income minus expenses” object from 15% to 5%. On imputation, the rate can also be reduced, but only to 7.5%.

The size of the tax is not indexed by coefficients, and therefore its size depends only on the income and expenses of the taxpayer.

On UTII and PSN, the deflator coefficients for calculating the tax change annually, and therefore, their size changes every year, although not significantly.

Minuses

The simplified version has significantly fewer disadvantages than other modes, but they are still available:

Employee and income limit

Simplified, like any special mode, loses common system in the employee limit and the income limit that allows this regime to be applied.

If neither the number of employees nor the size of the profit plays a role, then the use of the simplified tax system is possible with an annual income of no more than 150 million rubles. and the number of employees is not more than 100 people. However, on the patent, the limitation on the number is even stricter - no more than 10 people.

In some cases, the tax on the simplified taxation system may exceed the cost of a patent or imputed tax for a similar type of activity.

Especially, the difference in the cost of a patent or tax on imputation, in comparison with the simplified taxation system, is noticeable in remote regions of the Russian Federation.

Who can apply

Individual entrepreneurs and organizations that are responsible for following conditions:

The maximum income limit based on the results of the reporting (1 quarter, six months or 9 months) or tax (calendar year) period does not exceed 150 million rubles.;
Total number workers does not exceed 100 people;
OS cost does not exceed 150 million rubles.;
Share of participation of other organizations does not exceed 25%;

This restriction does not apply to companies whose authorized capital consists of contributions from public organizations of persons with disabilities, if their average headcount in the structure of the number of employees is at least 50%, and the share of their contributions is at least 25%, as well as in NPOs, including consumer cooperatives and business communities.

Organization has no branches

Previously, the ban on the use of the simplified tax system also applied to representative offices, but since 2016 it has been lifted.

Who can not apply

Taxpayers cannot apply the simplified tax code:

Inadequate for revenue margins, headcounts, and fixed asset values;
Having branches;
Listed in clause 3 of Art. 346.12 of the Tax Code of the Russian Federation

The taxpayers listed in the specified list include, among other things, banks, insurers and pawnshops, securities market participants, organizations and individual entrepreneurs producing excisable goods and mining, notaries and lawyers.

Activities

The simplified taxation system applies to all types of activities of the taxpayer, if he does not combine it with UTII or Patent.

Tax exemption

Tax exemption for 2 years can be obtained by newly registered individual entrepreneurs and operating in certain areas.

Read also: Zero declaration under the simplified tax system for individual entrepreneurs and LLC - a sample of filling in 2019

Note: the list of privileged types of activities in respect of which an individual entrepreneur may not pay tax is approved by the law of a constituent entity of the Russian Federation.

Combining modes

STS can only be combined with UTII or PSN. This n / a mode cannot be combined with either OSNO or ESHN.

Note: when combining a simplified form with an imputation or a patent, an organization or individual entrepreneur must keep separate records of income and expenses.

Object of taxation

The simplified taxation system has two objects of taxation, which differ from each other in the size of the tax rate and the procedure for calculating the tax:

STS "income" with a rate of 6%;
STS “income minus expenses” with a rate of 15%.

When switching to the simplified tax system, the taxpayer independently chooses the n / a object and cannot change it until the end of the year.

Note: the only exception limiting the choice of an object according to the simplified tax system was made for participants in a simple partnership agreement and trust management property. These taxpayers are obliged to apply the “income reduced by expenses” object.

What is better than USNO 6 or 15%

The use of the STS "Income" is beneficial if the expenses do not exceed 65% of the total income. This is relevant when providing services to the public, selling products own production, rental of premises and transport and other types of activities, where costs represent a relatively small percentage of income.

STS “income minus expenses” is optimal for business in the field of procurement, trade or production, where the share of expenses is quite significant in relation to income.

Table No. 1. Comparison of simplified taxation system 6 and 15%

Base	STS 6%	Simplified taxation system 15%
Cost-to-income ratio	Profitable if expenses less than 65% from the total amount of income.	It is beneficial if the costs are significant and exceed an average of 65% from all the income received.
Possibility of 100% accounting of paid insurance premiums for yourself and employees	If an individual entrepreneur or organization, It has employees , tax or advance payment can be reduced by contributions paid for themselves and employees no more than half. IE without employees take into account 100% of contributions paid for personal insurance	All insurance premiums paid by the individual entrepreneur both for himself and for employees are fully included in the composition of expenses, without any limitation.
The need for documentary evidence of the costs incurred	Not required	Necessarily otherwise, the expenses will be excluded from the tax base
Minimum tax	Not paid. If the organization or individual entrepreneur has no income in the reporting or tax period, advance payment (tax) no need to pay.	Even if in the reporting or tax period the taxpayer had a loss (expenses exceeded income) he must pay 1% of the total amount of income received At the same time, the paid minimum tax and the loss can be recognized as an expense in the following tax periods.
For what types of activities is it profitable	Hand made, provision of services, rental of premises, transport, etc.	Trade, production activities, purchases

STS "income"

The tax base for this object is the income received. Expenses, with the exception of paid insurance premiums, are not included in the calculation of the advance (tax).

At the same time, if a simplified person has hired personnel, then he can reduce the tax by no more than 50% on the amount of contributions paid for himself and employees.

If an individual entrepreneur on the simplified taxation system does not have employees and the business is running independently, then he can take into account the entire amount of contributions when calculating the payment for simplified taxation. And, accordingly, if the contributions exceed the calculated amount of tax, then nothing will have to be paid to the budget.

Important: if an individual entrepreneur accepted an employee at the beginning of the year, say, in the 1st quarter, and dismissed the same or in the next quarter, then the 50% limit in calculating the tax will be in effect until the end of the year.

IP Trofimov hired a hired employee in the 1st quarter of 2017, at the end of the quarter, due to unsatisfactory work, he was fired.

The amount of income for the quarter was RUB 150,000

The amount of tax payable, excluding contributions - RUB 9,000(150,000 x 6%)

The amount of contributions paid for oneself and an employee in the 1st quarter was RUB 15,000.

When calculating the advance for the 1st quarter and all subsequent ones, until the end of the year, Trofimov will reduce the amount of the advance (tax) on the paid insurance premiums, but no more than 50% of the amount of tax payable.

In total for 1 quarter, he will be obliged to pay an advance in the amount of RUB 4,500(9,000 x 50%).

STS "income reduced by expenses"

The tax base for this facility is the difference between the income received and the expenses incurred. At the same time, the list of expenses is limited and is given in Art. 346.16 of the Tax Code of the Russian Federation. These include implementation and non-operating expenses.

Note: insurance premiums for yourself and your employees are fully included in the composition of expenses, regardless of whether the individual entrepreneur works independently or involves hired personnel

Important honors USN"Income minus expenses" from the simplified tax system "income" is the obligation to confirm the expenses incurred primary documents... Otherwise, the simplified person will not be able to include in the composition of expenses the costs incurred by him that are not documented. Also, all income received and expenses incurred must be reflected in the KUDiR (book of income and expenses).

It is worth noting that most of the costs associated with doing business can be taken into account: the purchase of goods and materials, payment wages and necessary taxes and contributions from it, rent, etc.

Tax rates

For the object "income" the rate is set 6% .

Note: the rate can be reduced to 1% by the decision of the regional authorities.

For the object "income" minus expenses "the rate is set 15%.

Note: the rate can be reduced to 5% by the decision of the regional authorities.

Calculation of tax on simplified taxation system income

Simplified payments at the “income” facility are calculated using the following formula:

(Income received since the beginning of the year x 6%) - insurance premiums paid since the beginning of the year - advance payments paid for previous reporting periods

Calculation of tax on the simplified taxation system "income minus expenses"

Payments under the simplified taxation system at this facility are calculated using the formula:

(Income since the beginning of the year - Expense since the beginning of the year) x 15%) - advance payments paid earlier

Important: if at the end of the year an individual entrepreneur or a company on the simplified taxation system "income minus expenses" received a loss, then it is necessary to calculate and pay a minimum tax of 1% of the amount of income received.

For more details on the procedure and examples of calculating advance payments and tax on the objects "income" and "income minus expenses", you can get acquainted here.

Tax and reporting periods

The tax period on simplified taxation is calendar year... This means that reporting is submitted only once at the end of the year.

The reporting periods are 1 quarter, half a year and 9 months... According to the results of the indicated periods, it is not necessary to submit reports, but it is necessary to calculate and pay advance payments to the budget. The tax is paid only at the end of the year.

Payment of tax (advance)

Advance payments must be paid within the following deadlines:

For the first quarter - until April 25;
For half a year - until July 25;
For 9 months - until October 25.

Note: the term for payment of advances for individual entrepreneurs and organizations is the same

The tax is paid at the end of the year, no later than:

April 30 - individual entrepreneur;
March 31 - by companies.

Note: if the last day of payment of an advance or tax falls on a weekend or holiday, then it is transferred to the first working day.

Payments under the simplified taxation system must be paid to the following BCC:

Simplified taxation system 6% - 182 1 05 01011 01 1000 110 .

Simplified taxation system "15% - 182 1 05 01021 01 1000 110 .

Simplified reporting

Simplified reporting is divided into the following types:

Tax declaration according to the simplified taxation system;

The simplified declaration is submitted in the same time frame as the tax is paid for the year, namely, companies submit the declaration no later than March 31, and individual entrepreneurs no later than April 30.

You can familiarize yourself with the procedure and samples of filling out the declaration according to the simplified tax system here.

KUDiR;

Individual entrepreneurs and organizations on a simplified basis are required to keep records of their income and expenses in a special book - KUDiR.

It does not need to be submitted to the tax authority or certified there, but it must be presented at the first request of the tax authorities. The absence of a book threatens the individual entrepreneur with a fine of 200 rubles, and the company of 10,000 rubles.

Accountability for employees;

Individual entrepreneurs and organizations that have employees are required to submit reports for them:

Average headcount (MS) (in the IFTS) - annually

Only organizations are leasing it, they do not lend to SP mid-range.

Certificate 2-NDFL (in the IFTS) - annually;
Calculation of 6-NDFL (in the IFTS) - quarterly;
Calculation of insurance premiums (in the IFTS) - quarterly;
SZV-STAZH (in the FIU) annually;
SZV-M (in the Pension Fund) - monthly;
4-FSS (in the FSS) - quarterly;
Financial statements;

Individual entrepreneurs have the right not to keep accounting records and not submit reports if they keep records of their income and expenses in the KUDiR

Organizations are required to submit accounting records once a year to the IFTS and Rosstat. At the same time, small businesses can rent this reporting in a simplified form: only balance sheet and report on financial results.

Transition to the simplified tax system

You can go to the simplified system, both for an operating company or individual entrepreneur, and for a newly registered company and an entrepreneur.

Application immediately after registration

If an individual entrepreneur or an organization wants to apply the simplified taxation system immediately after registration, then an application in the form 26.2-1 for the application of the simplified taxation system must be submitted either simultaneously with the general package of documents, or within 30 days after registration.

Important! If the company or entrepreneur is late with the submission of the application, then it will automatically be put on the general taxation regime and by the end of the year change this system n / a will not be possible.

When switching from other modes n / a

An existing organization or individual entrepreneur can start using the simplified system only from the beginning of a new calendar year. To do this, they need to submit an application in the form 26.2-1 before December 31 of the year, after which it is planned to switch to the new n / a regime.

Note: when switching to a simplified taxation system, an organization must indicate income for the last 9 months (as of October 1) in the application, and therefore, they must submit an application between October 1 and December 31.

Conditions for transition to simplified taxation system

The company's income for the last 9 months does not exceed 45 million rubles;

Important! When switching to a simplified system from 2019, the income for 9 months of 2018 should not exceed 112.5 million rubles.

The total number of employees does not exceed 100 people;
The cost of fixed assets is not more than 150 million rubles;
The share of participation of other companies does not exceed 25%.

Please note that from 2018 to 2020, the marginal revenue is not adjusted for the deflator coefficient and, accordingly, is no more than 112.5 million rubles.

The change of the regime from the simplified taxation system to another (OSNO, ESHN or UTII) occurs once a year, for this it is necessary to submit a notification no later than January of the year from which it is planned to apply a different regime of n / a.

Loss of the right to apply simplified form

The taxpayer loses the right to apply the simplified tax code in the following cases:

Year-to-date income exceeded 150 million rubles;
Number of employees exceeded 100 people;
The cost of fixed assets amounted to more than 150 million rubles.

A responsibility

For non-payment of tax- a fine in the amount of 20% of the amount of arrears and 40% if the tax is not paid intentionally.

For non-payment of advance payments only interest is charged in the amount of 1/300 for the first month of delay and 1/150 for subsequent months.

For late submission of the declaration- a fine of 5% of the amount payable, reflected in this declaration, but not less than 1,000 rubles.

Video about the simplified taxation system

5 / 5 ( 3 voices)

What is the order of your actions to pay STS? How long does it take to transfer tax? How to compose payment order to pay?

If you have chosen the simplified taxation system as your form of taxation, then you need to be aware of the procedure for paying it. Now we will understand the sequence of steps for paying this tax.

Step 1

To understand how much you need to pay, you need to calculate the tax for the reporting period. According to article 346.19 of the Tax Code of the Russian Federation, the reporting period is 1 quarter, then half a year, then 9 months and a year.

If you have chosen the income received as the object of taxation, then the simplified tax system will be calculated at a rate of 6% in accordance with the provisions of article 343.2 of the Tax Code of the Russian Federation (paragraph 1). Since the tax period for the simplified tax system is a calendar year, advance payments are calculated and paid at the end of each quarter. They are calculated from the amount of income received for the specified period (on an accrual basis) minus the advance tax payments paid.

Let's calculate the tax payable for reporting periods using an example. Let's say the income for the first quarter is 200,000 rubles, for the second - 180,000 rubles, for the third - 220,000 rubles, for the fourth - 210,000 rubles.

STS payable 1 quarter = 200,000 * 6% = 12,000 rubles
STS payable quarter 2 = (200,000 + 180,000) * 6% - 12,000 = 10,800 rubles
STS payable Q3 = (200,000 + 180,000 + 220,000) * 6% - 12,000 - 10,800 = 13,200 rubles
STS payable per year = (200,000 + 180,000 + 220,000 + 210,000) * 6% - 12,000 - 10,800 - 13,200 = 12,600 rubles

In the event that an individual entrepreneur works without hired employees, then in each reporting period he can reduce the tax payable by the amount of insurance premiums already paid in accordance with Article 346.21 (clause 3.1) of the Tax Code of the Russian Federation.

If you have chosen the income received minus expenses as the object of taxation, then you will calculate the simplified tax system at a rate of 5-15% in accordance with the provisions of article 343.2 of the Tax Code of the Russian Federation (paragraph 2). Since the tax period for the simplified tax system is a calendar year, advance payments are calculated and paid at the end of each quarter. They are calculated from the amount of income received for the specified period (on an accrual basis) minus expenses and advance tax payments paid.

Let's calculate the tax payable for reporting periods using an example. Let's say for the first quarter income - 200,000 rubles and expenses 100,000 rubles, for the second - 180,000 rubles and expenses 100,000 rubles, for the third - 220,000 rubles and expenses 100,000 rubles, for the fourth - 210,000 rubles and expenses 100,000 rubles.

STS payable 1 quarter = (200,000 - 100,000) * 15% = 15,000 rubles
STS payable 2nd quarter = (200,000 - 100,000 + 180,000 - 100,000) * 15% - 15,000 = 12,000 rubles
STS payable 3 quarter = (200,000 - 100,000 + 180,000 - 100,000 + 220,000 - 100,000) * 15% - 15,000 - 12,000 = 18,000 rubles
STS payable per year (200,000 - 100,000 + 180,000 - 100,000 + 220,000 - 100,000 + 210,000 - 100,000) * 15% - 15,000 - 12,000 - 18,000 = 16,500 rubles

Step 2

Now you need to fill payment document on the calculated amount of tax based on the results of the reporting period.

The FTS website will assist you in preparing the payment document. It is necessary to go to the section "Electronic services for individual entrepreneurs or legal entities" and type the subsection "Pay taxes". Next, select the "Fill in a payment order" functionality. Now you need to consistently fill in all the columns required by the service. First, we enter the code of our IFTS, then select the OKATO we need at the location of the individual entrepreneur or legal entity from the list presented.

Then a choice will follow: a payment document (receipt) or a payment order. In the first case, you can make a payment at any branch of a banking institution that provides settlement and cash services to individuals. And in the second option, you can transfer tax from your current account (if any). For the receipt you will need to select:

Payment type - tax payment
Enter KBK -
Person status - 09 taxpayer individual entrepreneur;
Address;
The amount of tax.

After filling in all the columns, you will have the opportunity to print a receipt, with it you can go to the bank and deposit money. For payment you will need to choose:

Payment type - AP ( advance payment) when paying from the first to the third quarter of the USN or NS (payment of tax) when paying for the year of the USN;
Enter KBK - 18210501011011000110 (for STS income) or 8210501021011000110 (for STS income minus expenses);
Person status - 09 (individual entrepreneur taxpayer) or 01 (legal entity taxpayer);
Basis of payment - TP (current payments);
Tax period - КВ (quarterly payment) and choose the quarter and year for which you pay tax;
The date of the payment order;
Priority -03;
Enter the details of an individual entrepreneur or legal entity;
The amount of tax.

After filling in all the columns, you will have the opportunity to print the payment order, with it you can go to your bank. Now at your disposal detailed manual for payment of the simplified tax system.

Basis and legal basis

The simplified taxation system (abbreviated as STS or STS) is a special tax regime established by Chapter 26.2 of the Tax Code of the Russian Federation.

The essence of "simplified", as it is often called by accountants, is to help small businesses and reduce the tax burden. The name speaks for itself: the simplified taxation system simplifies the calculation and payment of taxes by small businesses.

What is important to know about STS:

It can be applied by a company or individual entrepreneur of its own free will - of course, subject to the restrictions specified by law.
When using a simplified system, you can choose one of two possible options payment of tax:
- from the amount of income received (Articles 346.14, 346.20 of the Tax Code of the Russian Federation);
- with the difference between income and expenses (Articles 346.14, 346.20 of the Tax Code of the Russian Federation).
Organizations using the simplified tax system are exempt from VAT, income tax and a number of other taxes. They keep tax records in a simplified manner.
Individual entrepreneurs using the simplified tax system may not keep accounting records. Organizations on the simplified tax system do not have such benefits.

The documents:

Federal:

Mandatory conditions for the use of simplified taxation system and restrictions

Not every organization or individual entrepreneur can apply the simplified taxation system. The Tax Code of the Russian Federation (Article 346.12) establishes the conditions for the application of the simplified tax system and restrictions.

These conditions and restrictions are as follows:

The average number of employees for the tax (reporting) period should be no more than 100 people.
Income based on the results of nine months of the year in which the organization submits a notification of the transition to the simplified taxation system should not exceed 45 million rubles.
Attention! To switch to the simplified tax system from 2017, the revenue for the nine months of 2016 must be no more than 59.805 million rubles.

Pay attention!
- The maximum amount of these incomes is annually, not later than December 31, indexed by the deflator coefficient set for the next calendar year. The deflator coefficient for 2016 is set at 1.329
  From January 1, 2016, taking into account the new, it will lose the right to apply the simplified taxation system when its revenue exceeds 79.74 million rubles.
- The exception is taxpayers who, prior to the transition to the simplified tax system, used exclusively UTII mode... They have no income to consider when changing the tax regime.
The residual value of the organization's fixed assets subject to depreciation should not be higher than 100,000,000 rubles.
The share of direct participation of other organizations in the authorized capital of the company is no more than 25%.

Note that some organizations are not limited to 25% participation by other companies. It:

organizations where authorized capital consists entirely of contributions from public organizations of persons with disabilities, if the average number of persons with disabilities is at least 50%, and their share in the wages fund is at least 25%;
non-profit organizations, incl. consumer cooperation, which operate in accordance with the Law of the Russian Federation of 19.06.1992 N 3085-1; ...
business companies, the only founders of which are consumer societies and their unions, acting in accordance with the above Law.

Since 2015, scientific and educational institutions business companies, the work of which is the practical application (implementation) of the results of intellectual activity. The right to apply the simplified tax system with the participation interest of other companies of more than 25% was given to them only in the period from January 1, 2011 to December 31, 2014.

The documents:

Law of the Russian Federation of 19.06.1992 N 3085-1
(as amended on 02.07.2013) "On consumer cooperatives (consumer societies, their unions) in Russian Federation"

Taxpayers

Taxpayers organizations and individual entrepreneurs are recognized that have switched to the simplified tax system and comply with the mandatory conditions and restrictions (see paragraph Mandatory conditions application of the simplified tax system and restrictions). But there are a number of organizations that are generally not entitled to apply the simplified taxation system:

organizations with branches and (or) representative offices;
banks;
insurers;
non-state pension funds;
investment funds;
professional participants the securities market;
pawnshops;
organizations and individual entrepreneurs engaged in:
- production excisable goods;
- extraction and sale of minerals (with the exception of widespread minerals);
gambling organizations;
organizations and individual entrepreneurs who switched to the unified agricultural tax (USHN);
notaries in private practice, lawyers who have established law offices, as well as other forms of lawyer formations;
organizations that are parties to production sharing agreements;
state and budgetary institutions;
foreign organizations;
microfinance organizations;
organizations and individual entrepreneurs who did not notify about the transition to a simplified taxation system in due time.

The documents:

The procedure for switching to the simplified tax system

By general rule organizations and individual entrepreneurs of the simplified tax system begin to apply from the beginning tax period(i.e. calendar year).

A special condition is established for newly created organizations (newly registered entrepreneurs) - they have the right to apply the "simplified tax" from the date of registration with the tax authority.

The organization must notify the tax authority at its location about the transition to the simplified tax system, and individual entrepreneurs - at the place of residence, no later than December 31 of the year preceding the one in which the transition is planned. The notification indicates the selected object of taxation, as well as residual value fixed assets and the amount of income as of October 1 of the current year.

Note that the procedure for switching to the simplified tax system is informative, that is, the taxpayer is obliged to notify the state of his desire and ability to apply the simplified system. There is no need to wait for a response permission or notification from the tax office.

The newly created organization and the newly registered individual entrepreneur must notify the tax authority of the transition to the simplified tax system no later than 30 calendar days from the date of registration. This date is indicated in the issued certificate of registration (OGRN). And the period of 30 days begins to count from the date following the date of registration with the tax office.

Pay attention!

If a notification of the transition to the simplified tax system is not submitted within the specified time frame, taxpayers are not entitled to apply this tax regime.

Organizations and individual entrepreneurs applying UTII (single tax on imputed income) have the right to switch to the simplified tax system within a calendar year. This can happen in two cases:

they ceased to carry out activities falling under UTII before the end of the current calendar year
they ceased to meet the criteria for applying UTII.

In these cases, you must notify the tax authority within 5 days after the end of the activity on UTII. To do this, you must submit two documents - an application for deregistration as a UTII payer and an application for switching to the simplified tax system.

Important!

If, according to the results of the reporting (tax) period, the taxpayer's income exceeded 79,740,000 rubles (including deflator coefficient 1.329 established for the simplified simplification of 2016) or other non-compliance with the established requirements is admitted, then he is considered to have lost the right to use the simplified tax system from the beginning of the quarter in which such an excess (or non-compliance with other requirements) was allowed.

Taxpayer informs the tax authority about this within 15 calendar days after the end of the reporting (tax) period. He is also obliged to notify the tax inspectorate in case of termination of entrepreneurial activity in respect of which the simplified tax system was applied - and this must also be done no later than 15 days from the date of termination of such activity.

Taxpayer applying the simplified tax system has the right to switch to a different taxation regime from the beginning of the calendar year, notifying the tax authority about this no later than January 15 of the year in which it intends to do so.

Application forms for the transition to the simplified tax system for individual entrepreneurs in 2016 and LLC, as well as messages on the loss of the right to use it, were approved by Order of the Federal Tax Service of Russia dated 02.11.2012 N ММВ-7-3 / [email protected]

The taxpayer has the right to switch to the simplified tax system again no earlier than one year after he has lost the right to use it.

The documents:

Order of the Federal Tax Service of Russia dated 02.11.2012 N ММВ-7-3 / [email protected]
"On the approval of the forms of documents for the application of the simplified taxation system"

Order of the Ministry of Economic Development of Russia of 20.10.2015 N 772
"On the establishment of deflator coefficients for 2016" (Registered in the Ministry of Justice of Russia 11.11.2015 N 39653)

Letter of the Federal Tax Service of the Russian Federation dated 02.11.2010 N SHS-37-3 / [email protected]
"On the deadlines for filing applications for the transition to the payment of the unified agricultural tax and the simplified taxation system"

Letter of the Federal Tax Service of the Russian Federation of 04.08.2010 N ShS-17-3 / 847
<О направлении заявления в налоговый орган>

Objects of taxation and tax rates according to the simplified tax system

At application of the simplified tax system you can choose one of two options for the object of taxation:

income (STS income 2016);
income reduced by the amount of expenses (STS income minus expenses 2016).

There is only one exception - participants in a simple partnership agreement or a property trust agreement. They can apply only the second option ("income minus expenses") as an object of taxation (clause 3 of article 346.14 of the Tax Code of the Russian Federation).

It should be emphasized once again that the choice of the object of taxation is carried out by the taxpayer independently.

You can change the object of taxation annually (from the beginning of the new tax period). To change the previously selected object of taxation, you must notify the tax authority by December 31 of the previous year. You cannot change the object during the year. Thus, if you have announced the application of the STS tax "income minus expenses" in 2016, then the whole year you will work with such an object of taxation.

Tax rates of the simplified tax system may be different depending on the choice of the object of taxation. There are two options, based on which the size of the interest rate is determined:

Option I, when income is selected as the object of taxation, - tax rate- 6 percent in 2016.
Option II - income reduced by the amount of expenses - rate of 15 percent.

The laws of the constituent entities of the Russian Federation can establish differentiated tax rates in the range of 5-15%.

Pay attention!

From January 1, 2016, regional authorities can reduce the rate for the simplified tax system with the object "income". By the law of a constituent entity of the Federation, the tax rate paid when applying the simplified tax system with the object of "income" can now be set in the range from 1 to 6%. These changes were made to paragraph 1 of Art. 346.20 of the Tax Code of the Russian Federation.

Until now, the regions could change the tax rate paid when applying the simplified tax system with the object “income minus expenses”. That is, the powers of the subjects of the Federation extended only to the tax rate of 15% (option II). Regional authorities have the right to reduce this rate in the range from 5 to 15%.

USN in Crimea and Sevastopol

The authorities of the Republic of Crimea and the city of Sevastopol retained the right to establish for 2016 zero rate tax on the simplified tax system, both for the object "income" and for the object "income minus expenses" (Article 346.20 of the Tax Code of the Russian Federation). At the same time, tax rates may differ by type of activity.

However, in 2016 they did not exercise this right and set the following rates:

In Crimea - 3% for the object "income" and 7% for the object "income minus expenses".
In Sevastopol - 5% for the object "income minus expenses" for selected categories taxpayers (agriculture and forestry, hunting, fishing, education, health care, culture and sports).

USN in St. Petersburg

Since 2015 on the territory of St. Petersburg for organizations and individual entrepreneurs applying a simplified taxation system with the object of taxation "income minus expenses", the tax rate is set at 7%. This STS rate of income minus expenses in 2016 continues to apply.

Since 2016, the subjects of the federation have received the right to establish a zero rate for newly registered individual entrepreneurs. They had this right before, but it extended only to those entrepreneurs whose activities belong to the production, social or scientific spheres. Now the list of activities has expanded. It was replenished with:

activities related to consumer services;
activities based on the patent taxation system (new types of activities have appeared, for which it is necessary to obtain a patent).

Minimum tax for STS

For the object of taxation "income minus expenses" there is a concept of the minimum tax.

The minimum tax (article 346.18 of the Tax Code of the Russian Federation) is a kind of lower limit on the amount of tax payable. It is applied when the amount of tax, according to the basic calculation, is less than this very minimum amount, or when, according to the calculation, expenses exceed income.

The minimum tax amount is 1% of the income for the tax period.

The documents:

Federal Law of 13.07.2015 N 232-FZ
"On Amendments to Article 12 of Part One and Part Two of the Tax Code of the Russian Federation"

St. Petersburg:
Law of St. Petersburg dated 05.05.2009 N 185-36
"On the establishment of a tax rate on the territory of St. Petersburg for organizations and individual entrepreneurs applying the simplified taxation system" (adopted by the AP of St. Petersburg on April 22, 2009)

Procedure for determining income and expenses

Income under the simplified tax system

When determining the object of taxation, taxpayers take into account income from sales and non-operating income in accordance with the Tax Code of the Russian Federation (Articles 249, 250). When calculating the tax, the following are not taken into account:

income provided for in article 251 of the Tax Code of the Russian Federation (it contains a rather long list of incomes that are not taken into account when determining the base for income tax);
the income of the organization, which is taxed on the profit of the organization;
income of an individual entrepreneur subject to personal income tax; income from activities taxed with UTII;
proceeds from activities transferred to the patent taxation system.

The date of receipt of income is the day of receipt of funds in bank accounts (cash desk), or receipt of other property (work, services) and property rights, as well as, when using the cash method (when income and expenses are recognized as incurred only after their actual payment), the date of repayment of the debt by the taxpayer.

Costs for STS

Costs are determined in accordance with article 346.16 of the Tax Code of the Russian Federation. Determination of expenses is important only when applying the object of taxation of the type "income minus expenses".

The amount of tax can be reduced, in particular, by the costs of paying: insurance premiums:

for compulsory pension and health insurance;
insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity, as well as from industrial accidents and occupational diseases;
temporary disability benefits;
payments under agreements of voluntary personal insurance in favor of employees in case of their temporary incapacity for work (except for accidents at work and occupational diseases);
expenses for the acquisition of fixed assets and intangible assets;
material costs and labor costs;
expenses for business trips, stationery, telephony, internet;
and other types of expenses - all of them are indicated in article 346.16 of the Tax Code of the Russian Federation.

In order for the costs to be taken into account in reducing the tax base under the simplified taxation system, they must be:

justified,
confirmed documents,
aimed at generating income.

Expenses are recognized as costs after their actual payment (for the supply of goods, performance of work, provision of services, transfer of property rights).

When using the object of taxation "income" by the amount of insurance premiums, you can reduce the single tax (but not more than 50 percent).

The documents:

Exemption from other taxes

The use of the simplified tax system exempts organizations from paying:

corporate income tax;
corporate property tax (excluding tax paid in relation to objects real estate, the tax base for which is determined as their cadastral value - this change is valid from January 1, 2015).

The use of the simplified tax system exempts individual entrepreneurs from paying:

personal income tax;
VAT (with the exception of cases of importing goods into the customs territory of the Russian Federation and when carrying out operations in accordance with a simple partnership agreement (joint activity agreement) or a trust management agreement for property in the territory of the Russian Federation);
tax on property of individuals used for entrepreneurial activity (with the exception of taxable items included in the list of items for which the base is determined by cadastral value... This list is determined at the regional level).

The documents:

Tax and reporting periods

The tax period for the simplified tax system is a calendar year. Upon completion, it is necessary to determine the tax base and calculate the amount of tax payable to the budget.

Reporting periods:

I quarter
half a year
9 months of a calendar year

At the end of the reporting periods, it is necessary to summarize the subtotals and make advance tax payments.

The documents:

The procedure and terms of payment, reporting according to the simplified tax system

The tax is paid in two ways: in advance and based on the results of the reporting period.

Advance payments on the simplified tax system

The procedure for calculating advance payments and the amount of tax depends on the choice of the object of taxation: "income" or "income minus expenses".

The calculation of the simplified taxation system "income" in 2016 (we are talking about advances now) is made as follows: at the end of each reporting period (quarter), taxpayers calculate advance payments on actually received income, calculated on an accrual basis from the beginning of the tax period to the end of the first quarter, half a year, 9 months minus the previously calculated advance payments. Cumulative total means that the base is taken not quarterly, but in total, for the corresponding period. For example, a taxpayer calculates tax from the beginning of the tax period to the end of 9 months and deducts from this amount the tax that has already been paid for the six months.

Taxpayers applying the simplified tax system with the object of "income" reduce the amount of the single tax (advance tax payments):

for the amount of insurance premiums paid in the given tax (reporting) period to the Pension Fund of the Russian Federation, FFOMS and FSS;
expenses for the payment of benefits for temporary disability (except for accidents at work and occupational diseases) for the first three days of illness, but only in the part not covered by insurance payments made to employees by insurance organizations;
on the amount of payments under voluntary personal insurance contracts concluded in favor of employees in case of their temporary incapacity for work for the days paid by the employer.

At the same time, the amount of tax or advance payments cannot be reduced by the amount of these expenses by more than 50%.

Individual entrepreneurs who have chosen income as an object of taxation and do not make payments and other remuneration individuals, reduce the amount of tax or advance payments by a fixed amount of paid insurance premiums for themselves.

Taxpayers who have chosen income reduced by expenses as an object of taxation calculate advance payments based on the results of each reporting period, based on the tax rate and actually received income, reduced by the amount of expenses calculated on an accrual basis, taking into account the amounts of previously calculated advance payments.

Advance payments are paid by organizations and entrepreneurs based on the results of the first quarter, six months and 9 months no later than the 25th day of the first month following the expired reporting period.

Pay attention!

Taxpayers have the right to reduce the amount of taxable income, not only by the amount of insurance premiums deducted for compulsory pension insurance their employees, but also for the amount of the fixed payment paid for their insurance. This clarification was introduced by the letter of the Presidium of the Supreme Arbitration Court of the Russian Federation of December 18, 2007 N 123.

Tax and quarterly advance payments are paid at the location of the organization or at the place of residence of an individual entrepreneur.

Payment of tax according to the simplified tax system at the end of the year

The tax based on the results of a calendar year is paid by organizations - no later than March 31 of the next year, by individual entrepreneurs - no later than April 30 of the next year.

As a general rule, if the last day of tax payment falls on a weekend or holiday, then this period is postponed to the next day.

In case of loss of the right to use the simplified tax system, the taxpayer must pay tax and submit a declaration no later than the 25th day of the month following the quarter in which this right was lost.

Along with the payment of tax at the end of the year, it is also necessary to provide a Declaration on the simplified taxation system. The declaration form and the procedure for filling it out are approved by Order of the Federal Tax Service of Russia dated 04.07.2014 N ММВ-7-3 / [email protected]

The declaration can be submitted in paper or electronic format (established by the legislator) - at the request of the taxpayer.

WITH complete list federal operators of electronic document management operating on the territory of a certain region, can be found on the official website of the Office of the Federal Tax Service of Russia for the constituent entity of the Russian Federation.

Federal:
Order of the Ministry of Finance of the Russian Federation of June 22, 2009 N 58n
(as amended on 04/20/2011, as amended on 08/20/2012) "On the approval of the form of the tax declaration for the tax paid in connection with the application of the simplified taxation system, and the Procedure for filling it out" (Registered in the Ministry of Justice of the Russian Federation on 06.08.2009 N 14493)

Book of income and expenses under the simplified tax system

Main accounting document"simplified" - the Book of income and expenses (KUDIR). It keeps all tax records throughout the year, later on the basis of which a declaration is formed according to the simplified taxation system.

What you need to know about the Book of Income and Expenses:

It can be kept in paper or in electronic format... In electronic, of course, it is more convenient. All accounting programs are able to form it. In any case, at the end of the year, the book must be printed, stitched, numbered, indicating the total number of sheets on the last page.
The form of the book is established by order of the Ministry of Finance dated October 22, 2012 No. 135n. The same document regulates the procedure for filling it out.
Only those incomes and expenses that will be used in calculating the tax amount need to be recorded in the book. The rest can be omitted.
Keeping a book is not a right, but an obligation of a company or individual entrepreneur. At the same time, you do not need to take it to the tax office. However, in some cases - during inspections - the tax office may request it, and then it must be submitted within 5 working days. Otherwise, you can get a fine, albeit a small one - 200 rubles for a company and from 300 to 500 rubles for a manager.

The documents:

Code on administrative offenses... Article 15.6

Order of the Ministry of Finance of Russia dated 10.22.2012 N 135n
"On Approval of the Forms of the Book for Recording the Income and Expenses of Organizations and Individual Entrepreneurs Applying the Simplified Taxation System, the Book for Recording the Income of Individual Entrepreneurs Using the Patent Taxation System, and the Procedures for Filling them" (Registered in the Ministry of Justice of Russia on 21.12.2012 N 26233)

Simplified 2016: what's new?

From January 1, 2016, with the simplified taxation system, it is 1.329. Taking into account this new coefficient, in 2016 the taxpayer will not be able to apply the “simplified taxation” if his revenue exceeds 79.74 million rubles. In order to switch to a simplified taxation system in 2017, the taxpayer's revenue for 9 months of 2016 must not exceed 59.805 million rubles.

From January 1, 2016, the regions received additional powers to regulate tax rates when applying the simplified tax system. Now the regional authorities can reduce the rate for the simplified tax system with the object of "income" (STS 6 percent) in 2016, and not only for the simplified tax system with the object "income minus expenses", as it was before. The corresponding changes were made in connection with the execution anti-crisis plan Governments. They are provided Federal law dated 07/13/2015 N 232-FZ. The tax rate paid when applying the simplified tax system for the object of "income" can be established by the law of a constituent entity of the Russian Federation in the range from 1 to 6%.

Pay attention!

Since January 1, 2016, the penalties for late tax payment have increased. This happened in connection with the increase in the refinancing rate. The Central Bank of the Russian Federation no longer establishes its independent significance. The refinancing rate is now key rate and is 11%.

Simplified taxation system (STS) for organizations

The simplified system of taxation by organizations (STS) is applied along with the general taxation system.

The transition to a simplified taxation system or a return to the general taxation regime is carried out by organizations voluntarily in the manner prescribed by the Tax Code (Chapter 26.2).

The use of a simplified taxation system by organizations provides for the replacement of a single tax with the payment of the following taxes:

corporate income tax (excluding tax paid on income taxed on tax rates provided for in paragraphs 3 and 4 of Article 284 Tax Code);
value added tax, with the exception of value added tax payable in accordance with the Tax Code when importing goods into the customs territory of the Russian Federation, as well as value added tax paid in accordance with Article 174.1 of the Tax Code;
corporate property tax;
insurance premiums to the MHIF and FSS ..

Organizations applying the simplified taxation system pay insurance premiums for compulsory pension insurance in accordance with the legislation of the Russian Federation.

Other taxes are paid by organizations applying the simplified taxation system in accordance with the general taxation regime.

Organizations applying the simplified taxation system are not exempt from their duties tax agents stipulated by the Tax Code.

An organization has the right to switch to a simplified taxation system if, based on the results of nine months of the year in which the organization submits an application for the transition to a simplified taxation system, the income from sales, determined in accordance with Article 249 of the Tax Code, did not exceed 45 million rubles (excluding value added tax).

Not entitled to apply the simplified taxation system:

organizations with branches and (or) representative offices;
banks;
insurers;
non-state pension funds;
investment funds;
professional participants in the securities market;
pawnshops;
organizations engaged in the production of excisable goods, as well as the extraction and sale of minerals, with the exception of widespread minerals;
gambling organizations;
notaries in private practice, lawyers who have established law offices, as well as other forms of lawyer formations;
organizations that are parties to production sharing agreements;
organizations transferred to the taxation system for agricultural producers (unified agricultural tax) in accordance with Chapter 26.1 of the Tax Code;
organizations in which the share of participation of other organizations is more than 25 percent. This restriction does not apply to organizations whose authorized capital consists entirely of contributions from public organizations of persons with disabilities, if the average number of persons with disabilities among their employees is at least 50 percent, and their share in the wages fund is at least 25 percent, to non-profit organizations, including among consumer cooperation organizations operating in accordance with the Law of the Russian Federation of June 19, 1992 N 3085-I "On consumer cooperation (consumer societies, their unions) in the Russian Federation", as well as business societies, the only founders of which are consumer societies and their unions, carrying out their activities in accordance with the specified Law;
organizations, the average number of employees for the tax (reporting) period, determined in the manner prescribed The State Committee The Russian Federation, according to statistics, exceeds 100 people;
organizations whose residual value of fixed assets and intangible assets, determined in accordance with the legislation of the Russian Federation on accounting, exceeds 100 million rubles;
budgetary organizations;
foreign organizations.

Transition to the simplified taxation system (STS)

It is possible to switch to a simplified taxation system only from the new year, having previously submitted an application to the tax office at the location of the organization from October 1 to November 30.

Newly created organizations have the right to submit an application for the transition to a simplified taxation system within five days from the date of registration with the tax authority (date of state registration). In this case, the organization has the right to apply the simplified taxation system in the current calendar year from the moment the organization was created.

Single tax rates when applying the simplified tax system

The organization independently chooses how to pay the single tax when applying the simplified taxation system:

6% from income, that is, from turnover or from proceeds (the object of taxation is income);

Or 15% from the difference between income and expenses, that is, from profit, but not less than 1% from turnover per year (the object of taxation is income reduced by the amount of expense).

To choose the optimal taxation object for oneself, it is necessary to analyze the composition of expenses in the total amount of income. It is advantageous to choose income as an object of taxation if expenses in the amount of income are no more than 60%.

But, for example, with retail and wholesale trade object of taxation - income is not profitable, since the trade margin rarely exceeds 40%.

The object of taxation (income or income reduced by the amount of expenses) is indicated in. It can be changed by the entrepreneur annually. To do this, an entrepreneur must submit an application on the application from January 1 of the next year of the simplified taxation system with another object of taxation by December 20. During the year, the organization cannot change the object of taxation.

Determination of income and expenses when applying the simplified tax system

Organizations, when determining the object of taxation, take into account the following income:

income from the sale of goods (works, services), the sale of property and property rights, determined in accordance with Article 249 of the Tax Code;
non-operating income determined in accordance with article 250 of the Tax Code.

The following expenses are recognized as expenses that reduce the income received:

Tax accounting when applying the simplified tax system

Organizations using the simplified tax system are required to keep records of income and expenses for the purpose of calculating the tax base for tax in the ledger of income and expenses.

The book of accounting of income and expenses can be kept both on paper and in electronic form.

When maintaining the Book of Records of Income and Expenses on paper, it must be registered in advance with the tax office. The income and expense book can be purchased at kiosks that sell accounting books and letterheads.

When maintaining the Book of Records of Income and Expenses in electronic form, the organization is obliged at the end of the calendar year to display it on paper media and also register with the tax office.

For each regular calendar year, a new Income and Expense Book is opened.

For organizations applying the simplified taxation system, the current procedure for maintaining cash transactions and the procedure for submitting statistical reports.

Reporting when applying the simplified tax system

Organizations using the simplified tax system are required to file with the tax office tax return based on the results of work for the year no later than March 31 of the next year. The quarterly submission of reports on the simplified taxation system was canceled from January 1, 2009.

The organization submits the declaration to the tax office at its location in person, either by mail (registered mail with a list of attachments), or via the Internet (using a special program).

Terms of payment of the single tax when applying the simplified tax system

Quarter advance tax payments are paid no later than the 25th day of the first month following the expired quarter.

The organization is obliged to pay the tax through a bank account. Details for paying the tax can be found on the website or at the stand of the tax office.

Return to a common taxation system

Organizations applying the simplified taxation system are not entitled to switch to the general taxation regime before the end of the tax period. The exceptions are cases when, based on the results from the beginning of the year, the income of the organization exceeds 15 million rubles or the value of the depreciable property owned by the taxpayer-organization exceeds 100 million rubles. Such a taxpayer is considered to have switched to the general taxation regime from the beginning of the quarter in which this excess was allowed.

The organization is obliged to inform the tax authority about the transition to the general taxation regime within 15 days after the end of the quarter in which its income exceeded the established limits.

Organizations applying the simplified taxation system have the right to switch to the general taxation regime from the beginning of the calendar year by notifying the tax authority no later than January 15 of the year in which they intend to switch to the general taxation regime.

An organization that has switched from the simplified taxation system to the general taxation regime has the right to switch back to the simplified taxation system no earlier than one year after it has lost the right to apply the simplified taxation system.

Overhead power line installation list

Filling in interim reporting in the FSS - sample

Tax period under the simplified taxation system. What is the simplified taxation system for individual entrepreneurs. Features of the STS "Income" and the STS "Income minus expenses"